The Improvement Research On President Term Economic Responsibility Audit Of Shaoyang Postal Savings Bank

Economic responsibility audit is the behaviors that audit institutions (auditors) use the audit of the party and government leaders, or the audit of state-owned and state holding enterprises leaders,as well as the audit of their region, departments and companies’financial revenues and expenditures and related activities,to supervise,evaluate and authenticate the economic responsibility fulfillment of the party and government leaders or enterprises leaders.The Term economic responsibility audit of the state-owned commercial bank emerged from the advance of economic system and the bank commercialization reform. Along with the commercial bank’s reform, corruption cases of the banking system leaders have also been staying at a high level,these have damaged the normal financial order seriously, and has caused a large amount of losses of the state property. To govern the corruption fundamentally, strengthen the bank manager’s supervision, in1995," Law of the People’s Republic of China on the People’s Bank of China" was promulgated, stipulated that the People’s Bank undertake the supervision of the financial industry legally, until now banking leaders’term economic responsibility audit has been staying for several years.But the economic responsibility audit has many problems since the development time of it is not long,and the related laws,regulations and the evaluation criteria are not perfect.After reviewing related papers,combined with the theories of the principal-agent,the sustainable development, the humanistic management and term economic responsibility audit,this paper takes the Postal Savings Bank of Shaoyang as an example, introduces the status of its president term economic audit,and discovers that the project management mode is still old, evaluation index system is not perfect, responsibility identification is not clear enough and audit results underutilized.Besides,this paper analyzes the causes of these problems and puts forward suggestions for improvement of the problems in related regulation environment,project management mode,evaluation index system, and responsibility identification,and discusses the use of term economic responsibility audit result.